{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446V",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446V.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/446V",
  "kind": "section",
  "number": "446V",
  "heading": "Chapter to be additional to other income tax charges",
  "text": "This Chapter does not affect any liability to income tax arising in respect of the acquisition under—\n(a) Chapter 1 of Part 3 (earnings),\n(b) Chapter 10 of Part 3 (taxable benefits: residual liability to charge),\n(ba) section 226A (employee shareholder shares: amount treated as earnings),\n(c) Chapter 3 of this Part (acquisition by conversion),\n(d) Chapter 3A of this Part (securities with artificially depressed market value), ...\n(e) Chapter 5 of this Part (acquisition of securities pursuant to securities option) , or\n(f) Chapter 2 of Part 7A (employment income provided through third parties)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7 Ch. 3C inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 7(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 446V(ba) inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 10, 38; S.I. 2013/1755, art. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 446V(f) and word inserted (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 23(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/446V",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}